Lynch Company manufactures and sells a single product. The following costs were incurred during the company's first year of operations:

$\backslash$table$[[$Variable costs per unit:,$],[$Manufacturing:$,],[$Direct materials, Part A: Compute Unit Product cost

Part B: Prepare income statement for the year

Part C: Assume companybuses variable costing and compute unit product cost

Part D: Prepare income statement for the year